{"id":52921,"date":"2026-08-13T17:45:22","date_gmt":"2026-08-13T10:45:22","guid":{"rendered":"https:\/\/lacviet.vn\/?p=52921"},"modified":"2026-08-13T17:46:44","modified_gmt":"2026-08-13T10:46:44","slug":"ke-toan-quan-tri-chi-phi","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/ke-toan-quan-tri-chi-phi\/","title":{"rendered":"K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed l\u00e0 g\u00ec? Chi ti\u1ebft nghi\u1ec7p v\u1ee5 c\u1ea7n th\u1ef1c hi\u1ec7n"},"content":{"rendered":"

K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed<\/strong> l\u00e0 ho\u1ea1t \u0111\u1ed9ng thu th\u1eadp, ph\u00e2n lo\u1ea1i, t\u1eadp h\u1ee3p, ph\u00e2n b\u1ed5 v\u00e0 ph\u00e2n t\u00edch chi ph\u00ed nh\u1eb1m cung c\u1ea5p th\u00f4ng tin cho nh\u00e0 qu\u1ea3n l\u00fd l\u1eadp k\u1ebf ho\u1ea1ch, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/p>\n

Kh\u00e1c v\u1edbi k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu ph\u1ee5c v\u1ee5 b\u00e1o c\u00e1o b\u00ean ngo\u00e0i, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed t\u1eadp trung tr\u1ea3 l\u1eddi nh\u1eefng c\u00e2u h\u1ecfi nh\u01b0: Doanh nghi\u1ec7p \u0111ang t\u1ed1n chi ph\u00ed \u1edf \u0111\u00e2u? Chi ph\u00ed n\u00e0o \u0111ang v\u01b0\u1ee3t ng\u00e2n s\u00e1ch? Gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m l\u00e0 bao nhi\u00eau? B\u1ed9 ph\u1eadn ho\u1eb7c s\u1ea3n ph\u1ea9m n\u00e0o \u0111ang t\u1ea1o l\u1ee3i nhu\u1eadn t\u1ed1t?<\/p>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n hi\u1ec7u qu\u1ea3, k\u1ebf to\u00e1n c\u1ea7n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng theo d\u00f5i chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng, kho\u1ea3n m\u1ee5c v\u00e0 trung t\u00e2m chi ph\u00ed, k\u1ebft h\u1ee3p ng\u00e2n s\u00e1ch, gi\u00e1 th\u00e0nh, ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb. C\u00f9ng L\u1ea1c Vi\u1ec7t<\/a> theo d\u00f5i chi ti\u1ebft trong b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n

1. K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed l\u00e0 g\u00ec? Kh\u00e1c g\u00ec k\u1ebf to\u00e1n t\u00e0i ch\u00ednh?<\/h2>\n

1.1 K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed l\u00e0 g\u00ec?<\/h3>\n

K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed l\u00e0 qu\u00e1 tr\u00ecnh thu th\u1eadp, ph\u00e2n lo\u1ea1i, t\u1eadp h\u1ee3p, ph\u00e2n b\u1ed5 v\u00e0 ph\u00e2n t\u00edch c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong doanh nghi\u1ec7p nh\u1eb1m cung c\u1ea5p th\u00f4ng tin cho nh\u00e0 qu\u1ea3n l\u00fd l\u1eadp k\u1ebf ho\u1ea1ch, ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng, \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/p>\n

N\u00f3i \u0111\u01a1n gi\u1ea3n, n\u1ebfu k\u1ebf to\u00e1n t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p bi\u1ebft \u201c\u0111\u00e3 ph\u00e1t sinh bao nhi\u00eau chi ph\u00ed?\u201d, th\u00ec k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed c\u1ea7n \u0111i xa h\u01a1n \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e1c c\u00e2u h\u1ecfi nh\u01b0: \u201cChi ph\u00ed ph\u00e1t sinh \u1edf \u0111\u00e2u?\u201d, \u201cV\u00ec sao chi ph\u00ed t\u0103ng?\u201d, \u201cKho\u1ea3n chi n\u00e0o \u0111ang v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch?\u201d, \u201cS\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u01a1n h\u00e0ng n\u00e0o \u0111ang t\u1ea1o ra l\u1ee3i nhu\u1eadn t\u1ed1t?\u201d<\/p>\n

\u0110\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng khi tri\u1ec3n khai k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed trong doanh nghi\u1ec7p. M\u1ee5c ti\u00eau kh\u00f4ng ph\u1ea3i ch\u1ec9 t\u1ea1o th\u00eam m\u1ed9t h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o, m\u00e0 l\u00e0 bi\u1ebfn d\u1eef li\u1ec7u k\u1ebf to\u00e1n th\u00e0nh th\u00f4ng tin c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 ki\u1ec3m so\u00e1t v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n

1.2 K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed kh\u00e1c g\u00ec k\u1ebf to\u00e1n t\u00e0i ch\u00ednh?<\/h3>\n

Hai ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u00f3 m\u1ed1i li\u00ean h\u1ec7 ch\u1eb7t ch\u1ebd nh\u01b0ng kh\u00f4ng c\u00f3 c\u00f9ng m\u1ee5c ti\u00eau. K\u1ebf to\u00e1n t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Trong khi \u0111\u00f3, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed h\u01b0\u1edbng v\u00e0o nhu c\u1ea7u s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a ban gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd.<\/p>\n\n\n\n\n\n\n\n\n\n
Ti\u00eau ch\u00ed<\/strong><\/td>\nK\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/strong><\/td>\nK\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed<\/strong><\/td>\n<\/tr>\n
M\u1ee5c \u0111\u00edch<\/td>\nPh\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh<\/td>\nH\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch, ki\u1ec3m so\u00e1t v\u00e0 ra quy\u1ebft \u0111\u1ecbnh<\/td>\n<\/tr>\n
\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng<\/td>\nC\u01a1 quan qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng…<\/td>\nBan gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n tr\u01b0\u1edfng, tr\u01b0\u1edfng b\u1ed9 ph\u1eadn<\/td>\n<\/tr>\n
Ph\u1ea1m vi<\/td>\nCh\u1ee7 y\u1ebfu \u1edf c\u1ea5p \u0111\u1ed9 to\u00e0n doanh nghi\u1ec7p<\/td>\nC\u00f3 th\u1ec3 chi ti\u1ebft \u0111\u1ebfn s\u1ea3n ph\u1ea9m, \u0111\u01a1n h\u00e0ng, ph\u00f2ng ban, chi nh\u00e1nh<\/td>\n<\/tr>\n
D\u1eef li\u1ec7u<\/td>\nCh\u1ee7 y\u1ebfu ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 \u0111\u00e3 ph\u00e1t sinh<\/td>\nK\u1ebft h\u1ee3p d\u1eef li\u1ec7u qu\u00e1 kh\u1ee9, hi\u1ec7n t\u1ea1i, d\u1ef1 to\u00e1n v\u00e0 d\u1ef1 b\u00e1o<\/td>\n<\/tr>\n
T\u1ea7n su\u1ea5t<\/td>\nTheo k\u1ef3 b\u00e1o c\u00e1o<\/td>\nLinh ho\u1ea1t theo nhu c\u1ea7u qu\u1ea3n tr\u1ecb<\/td>\n<\/tr>\n
C\u00e1ch tr\u00ecnh b\u00e0y<\/td>\nTu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\nC\u00f3 th\u1ec3 thi\u1ebft k\u1ebf theo nhu c\u1ea7u qu\u1ea3n l\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed kh\u00f4ng thay th\u1ebf k\u1ebf to\u00e1n t\u00e0i ch\u00ednh. Hai h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng nhi\u1ec1u d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o gi\u1ed1ng nhau nh\u01b0ng ph\u1ee5c v\u1ee5 nh\u1eefng m\u1ee5c \u0111\u00edch kh\u00e1c nhau.<\/p>\n

V\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, doanh nghi\u1ec7p c\u0169ng c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thi\u1ebft k\u1ebf th\u00eam \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111i\u1ec1u h\u00e0nh, mi\u1ec5n ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u qu\u1ea3n l\u00fd, h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u th\u1ef1c t\u1ebf.<\/p>\n

2. K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed l\u00e0m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/h2>\n

C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n chi. Quy tr\u00ecnh th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o, sau \u0111\u00f3 thu th\u1eadp d\u1eef li\u1ec7u, ph\u00e2n lo\u1ea1i, t\u1eadp h\u1ee3p, ph\u00e2n b\u1ed5, so s\u00e1nh v\u1edbi k\u1ebf ho\u1ea1ch, l\u1eadp b\u00e1o c\u00e1o \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft \u0111\u1ecbnh.<\/p>\n

2.1 X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng danh m\u1ee5c v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/h3>\n

Tr\u01b0\u1edbc khi ph\u00e2n t\u00edch, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c theo d\u00f5i cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o. \u0110\u00e2y c\u00f3 th\u1ec3 l\u00e0 s\u1ea3n ph\u1ea9m, \u0111\u01a1n h\u00e0ng, d\u1ef1 \u00e1n, ph\u00f2ng ban, chi nh\u00e1nh ho\u1eb7c trung t\u00e2m chi ph\u00ed.<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ngay t\u1eeb \u0111\u1ea7u c\u00f3 \u00fd ngh\u0129a r\u1ea5t l\u1edbn. N\u1ebfu chi ph\u00ed b\u1ecb ghi nh\u1eadn chung v\u00e0 kh\u00f4ng th\u1ec3 truy ng\u01b0\u1ee3c v\u1ec1 \u0111\u00fang s\u1ea3n ph\u1ea9m ho\u1eb7c b\u1ed9 ph\u1eadn, vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 sau \u0111\u00f3 s\u1ebd thi\u1ebfu c\u01a1 s\u1edf.<\/p>\n

2.2 Thu th\u1eadp, ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u chi ph\u00ed<\/h3>\n

K\u1ebf to\u00e1n c\u1ea7n t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb nhi\u1ec1u nghi\u1ec7p v\u1ee5 kh\u00e1c nhau nh\u01b0 mua h\u00e0ng, nh\u1eadp xu\u1ea5t kho, ti\u1ec1n l\u01b0\u01a1ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, d\u1ecbch v\u1ee5 mua ngo\u00e0i, b\u00e1n h\u00e0ng, c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/p>\n

Kh\u00f4ng ch\u1ec9 thu th\u1eadp, k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i ki\u1ec3m tra d\u1eef li\u1ec7u c\u00f3 \u0111\u1ea7y \u0111\u1ee7, \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng hay kh\u00f4ng. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc d\u1ec5 ph\u00e1t sinh sai l\u1ec7ch khi doanh nghi\u1ec7p qu\u1ea3n l\u00fd b\u1eb1ng nhi\u1ec1u file Excel ho\u1eb7c d\u1eef li\u1ec7u n\u1eb1m r\u1eddi r\u1ea1c \u1edf c\u00e1c b\u1ed9 ph\u1eadn.<\/p>\n

Ch\u1eb3ng h\u1ea1n, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi v\u00e0o d\u1eef li\u1ec7u s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 khi\u1ebfn gi\u00e1 th\u00e0nh t\u1ea1m t\u00ednh th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf. Khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp, ban l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 sai hi\u1ec7u qu\u1ea3 c\u1ee7a s\u1ea3n ph\u1ea9m.<\/p>\n

2.3 Ph\u00e2n lo\u1ea1i chi ph\u00ed ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb<\/h3>\n

T\u00f9y m\u1ee5c ti\u00eau ph\u00e2n t\u00edch, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i chi ph\u00ed theo nhi\u1ec1u c\u00e1ch. Hai c\u00e1ch th\u01b0\u1eddng g\u1eb7p l\u00e0 ph\u00e2n bi\u1ec7t chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed gi\u00e1n ti\u1ebfp, ho\u1eb7c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i.<\/p>\n

Chi ph\u00ed tr\u1ef1c ti\u1ebfp l\u00e0 kho\u1ea3n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i r\u00f5 cho m\u1ed9t s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3, ch\u1eb3ng h\u1ea1n nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m. Ng\u01b0\u1ee3c l\u1ea1i, chi ph\u00ed gi\u00e1n ti\u1ebfp nh\u01b0 \u0111i\u1ec7n nh\u00e0 x\u01b0\u1edfng, kh\u1ea5u hao m\u00e1y m\u00f3c ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng c\u00f3 th\u1ec3 c\u1ea7n ph\u00e2n b\u1ed5 cho nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n

2.4 T\u1eadp h\u1ee3p ph\u00e2n b\u1ed5 chi ph\u00ed<\/h3>\n

Sau khi ph\u00e2n lo\u1ea1i, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh t\u1eadp h\u1ee3p chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 x\u00e1c \u0111\u1ecbnh. Chi ph\u00ed tr\u1ef1c ti\u1ebfp th\u01b0\u1eddng c\u00f3 th\u1ec3 ghi nh\u1eadn th\u1eb3ng cho s\u1ea3n ph\u1ea9m, \u0111\u01a1n h\u00e0ng ho\u1eb7c d\u1ef1 \u00e1n. V\u1edbi chi ph\u00ed gi\u00e1n ti\u1ebfp, doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p.<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t nh\u00e0 m\u00e1y c\u00f3 chi ph\u00ed \u0111i\u1ec7n d\u00f9ng chung cho nhi\u1ec1u d\u00e2y chuy\u1ec1n. N\u1ebfu t\u1ea5t c\u1ea3 chi ph\u00ed \u0111i\u1ec7n \u0111\u01b0\u1ee3c chia \u0111\u1ec1u cho c\u00e1c s\u1ea3n ph\u1ea9m th\u00ec k\u1ebft qu\u1ea3 c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng gi\u1edd m\u00e1y, s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c m\u1ed9t ti\u00eau th\u1ee9c kh\u00e1c c\u00f3 quan h\u1ec7 h\u1ee3p l\u00fd v\u1edbi vi\u1ec7c ph\u00e1t sinh chi ph\u00ed.<\/p>\n

\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n quan t\u00e2m \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5, thay v\u00ec ch\u1ec9 ki\u1ec3m tra t\u1ed5ng s\u1ed1 chi ph\u00ed.<\/p>\n

2.5 Theo d\u00f5i chi ph\u00ed theo ng\u00e2n s\u00e1ch v\u00e0 th\u1ef1c t\u1ebf<\/h3>\n

M\u1ed9t trong nh\u1eefng nhi\u1ec7m v\u1ee5 quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed l\u00e0 so s\u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf v\u1edbi ng\u00e2n s\u00e1ch ho\u1eb7c k\u1ebf ho\u1ea1ch. N\u1ebfu ch\u1ec9 bi\u1ebft th\u00e1ng n\u00e0y doanh nghi\u1ec7p \u0111\u00e3 chi 5 t\u1ef7 \u0111\u1ed3ng, con s\u1ed1 \u0111\u00f3 ch\u01b0a cho bi\u1ebft chi ph\u00ed \u0111ang \u1edf m\u1ee9c h\u1ee3p l\u00fd hay v\u01b0\u1ee3t ki\u1ec3m so\u00e1t.<\/p>\n

Gi\u1ea3 s\u1eed ng\u00e2n s\u00e1ch chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a th\u00e1ng l\u00e0 4,5 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng th\u1ef1c t\u1ebf ph\u00e1t sinh 5 t\u1ef7 \u0111\u1ed3ng. K\u1ebf to\u00e1n c\u1ea7n ti\u1ebfp t\u1ee5c ph\u00e2n t\u00edch kho\u1ea3n ch\u00eanh l\u1ec7ch 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn t\u1eeb \u0111\u00e2u: gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u t\u0103ng, m\u1ee9c ti\u00eau hao cao h\u01a1n \u0111\u1ecbnh m\u1ee9c, s\u1ea3n l\u01b0\u1ee3ng thay \u0111\u1ed5i hay c\u00f3 kho\u1ea3n chi ph\u00ed b\u1ea5t th\u01b0\u1eddng.<\/p>\n

Nh\u1edd \u0111\u00f3, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb kh\u00f4ng ch\u1ec9 \u0111\u01b0a ra con s\u1ed1 m\u00e0 gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh v\u1ea5n \u0111\u1ec1 c\u1ea7n x\u1eed l\u00fd.<\/p>\n

2.6 Ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed<\/h3>\n

Ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng l\u00e0 b\u01b0\u1edbc gi\u00fap k\u1ebf to\u00e1n chuy\u1ec3n t\u1eeb \u201cb\u00e1o c\u00e1o s\u1ed1 li\u1ec7u\u201d sang \u201cgi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u\u201d.<\/p>\n

C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y:<\/p>\n

Ch\u00eanh l\u1ec7ch chi ph\u00ed = Chi ph\u00ed th\u1ef1c t\u1ebf \u2013 Chi ph\u00ed k\u1ebf ho\u1ea1ch<\/p>\n

Tuy nhi\u00ean, con s\u1ed1 ch\u00eanh l\u1ec7ch m\u1edbi ch\u1ec9 l\u00e0 \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u. K\u1ebf to\u00e1n c\u1ea7n t\u00ecm nguy\u00ean nh\u00e2n, ch\u1eb3ng h\u1ea1n gi\u00e1 mua nguy\u00ean v\u1eadt li\u1ec7u t\u0103ng, l\u01b0\u1ee3ng nguy\u00ean v\u1eadt li\u1ec7u ti\u00eau hao v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, n\u0103ng su\u1ea5t lao \u0111\u1ed9ng gi\u1ea3m ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf kh\u00e1c v\u1edbi k\u1ebf ho\u1ea1ch.<\/p>\n

N\u1ebfu chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u t\u0103ng do gi\u00e1 th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i xem x\u00e9t l\u1ea1i gi\u00e1 mua ho\u1eb7c gi\u00e1 b\u00e1n. N\u1ebfu chi ph\u00ed t\u0103ng v\u00ec m\u1ee9c ti\u00eau hao v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, v\u1ea5n \u0111\u1ec1 l\u1ea1i n\u1eb1m \u1edf quy tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c ki\u1ec3m so\u00e1t nguy\u00ean v\u1eadt li\u1ec7u.<\/p>\n

2.7 L\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb chi ph\u00ed<\/h3>\n

Cu\u1ed1i c\u00f9ng, k\u1ebf to\u00e1n c\u1ea7n chuy\u1ec3n d\u1eef li\u1ec7u \u0111\u00e3 x\u1eed l\u00fd th\u00e0nh c\u00e1c b\u00e1o c\u00e1o m\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng. T\u00f9y m\u00f4 h\u00ecnh doanh nghi\u1ec7p, b\u00e1o c\u00e1o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo s\u1ea3n ph\u1ea9m, ph\u00f2ng ban, chi nh\u00e1nh, \u0111\u01a1n h\u00e0ng ho\u1eb7c trung t\u00e2m chi ph\u00ed.<\/p>\n

M\u1ed9t b\u00e1o c\u00e1o c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i ch\u1ee9a th\u1eadt nhi\u1ec1u s\u1ed1 li\u1ec7u. Ch\u1eb3ng h\u1ea1n, thay v\u00ec ch\u1ec9 tr\u00ecnh b\u00e0y t\u1ed5ng chi ph\u00ed th\u00e1ng n\u00e0y l\u00e0 8 t\u1ef7 \u0111\u1ed3ng, b\u00e1o c\u00e1o n\u00ean cho th\u1ea5y chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi ng\u00e2n s\u00e1ch, kho\u1ea3n m\u1ee5c n\u00e0o bi\u1ebfn \u0111\u1ed9ng l\u1edbn nh\u1ea5t v\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh l\u00e0 g\u00ec.<\/p>\n

3. C\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed c\u1ea7n th\u1ef1c hi\u1ec7n<\/h2>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 quan tr\u1ecdng c\u1ea7n quan t\u00e2m.<\/p>\n

3.1 Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u<\/h3>\n

Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u th\u01b0\u1eddng l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n m\u1ee5c quan tr\u1ecdng khi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho s\u1ea3n ph\u1ea9m, \u0111\u01a1n h\u00e0ng ho\u1eb7c c\u00f4ng \u0111o\u1ea1n n\u00e0o \u0111\u1ec3 c\u00f3 th\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n

Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u00e0i kho\u1ea3n 621 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5.<\/p>\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p xu\u1ea5t kho 200 tri\u1ec7u \u0111\u1ed3ng nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ec3 tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m A. N\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u n\u00e0y d\u00f9ng cho s\u1ea3n ph\u1ea9m A, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ghi nh\u1eadn:<\/p>\n

N\u1ee3 TK 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp: 200 tri\u1ec7u \u0111\u1ed3ng
\nC\u00f3 TK 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u: 200 tri\u1ec7u \u0111\u1ed3ng<\/p>\n

N\u1ebfu nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng chung cho nhi\u1ec1u s\u1ea3n ph\u1ea9m v\u00e0 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngay cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1eadp h\u1ee3p chung r\u1ed3i th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p.<\/p>\n

3.2 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng<\/h3>\n

Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp ph\u1ea3n \u00e1nh ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp tham gia s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, TK 622 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp trong nhi\u1ec1u ng\u00e0nh s\u1ea3n xu\u1ea5t, x\u00e2y l\u1eafp, d\u1ecbch v\u1ee5.<\/p>\n

Gi\u1ea3 s\u1eed doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m trong th\u00e1ng l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng. B\u00fat to\u00e1n ghi nh\u1eadn ti\u1ec1n l\u01b0\u01a1ng:<\/p>\n

N\u1ee3 TK 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp: 500 tri\u1ec7u \u0111\u1ed3ng
\nC\u00f3 TK 334 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng: 500 tri\u1ec7u \u0111\u1ed3ng<\/p>\n

Khi doanh nghi\u1ec7p t\u00ednh c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, kinh ph\u00ed li\u00ean quan thu\u1ed9c ph\u1ea7n doanh nghi\u1ec7p ch\u1ecbu, t\u00f9y \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng v\u00e0 ch\u00ednh s\u00e1ch hi\u1ec7n h\u00e0nh, k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng:<\/p>\n

N\u1ee3 TK 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp
\nC\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c b\u1ed9 ph\u1eadn kh\u00e1c, t\u00e0i kho\u1ea3n chi ph\u00ed c\u1ea7n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u01b0\u01a1ng \u1ee9ng. Theo h\u01b0\u1edbng d\u1eabn TK 334 t\u1ea1i Th\u00f4ng t\u01b0 99, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi N\u1ee3 c\u00e1c TK 622, 623, 627, 641, 642… t\u00f9y b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/p>\n

3.3 Nghi\u1ec7p v\u1ee5 t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/h3>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t nh\u01b0ng kh\u00f4ng th\u1ec3 ho\u1eb7c kh\u00f4ng thu\u1eadn ti\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp cho m\u1ed9t s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3.<\/p>\n

Theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n hi\u1ec7n h\u00e0nh, TK 627 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t chung. C\u00e1c nh\u00f3m chi ph\u00ed \u0111\u01b0\u1ee3c theo d\u00f5i g\u1ed3m chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng, v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.<\/p>\n

V\u00ed d\u1ee5, trong th\u00e1ng doanh nghi\u1ec7p ph\u00e1t sinh 80 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n \u0111i\u1ec7n ph\u1ee5c v\u1ee5 ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb. N\u1ebfu to\u00e0n b\u1ed9 chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung, c\u00f3 th\u1ec3 ghi:<\/p>\n

N\u1ee3 TK 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung: 80 tri\u1ec7u \u0111\u1ed3ng
\nN\u1ee3 TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: s\u1ed1 thu\u1ebf GTGT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb
\nC\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n: t\u1ed5ng gi\u00e1 thanh to\u00e1n<\/p>\n

\u0110\u1ed1i v\u1edbi kh\u1ea5u hao m\u00e1y m\u00f3c d\u00f9ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ghi:<\/p>\n

N\u1ee3 TK 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung
\nC\u00f3 TK 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n

V\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, TK 627 c\u1ea7n \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft \u0111\u1ee7 m\u1ee9c c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u00e1t sinh t\u1ea1i t\u1eebng ph\u00e2n x\u01b0\u1edfng ho\u1eb7c trung t\u00e2m chi ph\u00ed. N\u1ebfu ch\u1ec9 t\u1eadp h\u1ee3p to\u00e0n b\u1ed9 chi ph\u00ed s\u1ea3n xu\u1ea5t chung tr\u00ean m\u1ed9t t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n tr\u01b0\u1edfng s\u1ebd kh\u00f3 x\u00e1c \u0111\u1ecbnh ph\u00e2n x\u01b0\u1edfng n\u00e0o \u0111ang s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch.<\/p>\n

3.4 Nghi\u1ec7p v\u1ee5 t\u1eadp h\u1ee3p chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/h3>\n

Kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. Chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, TK 641 ph\u1ea3n \u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5. C\u00e1c kho\u1ea3n c\u00f3 th\u1ec3 bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, qu\u1ea3ng c\u00e1o, hoa h\u1ed3ng, \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, b\u1ea3o h\u00e0nh v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan kh\u00e1c.<\/p>\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p ph\u00e1t sinh 100 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT:<\/p>\n

N\u1ee3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng: 100 tri\u1ec7u \u0111\u1ed3ng
\nN\u1ee3 TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: s\u1ed1 thu\u1ebf GTGT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb
\nC\u00f3 TK 331\/112 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: t\u1ed5ng gi\u00e1 thanh to\u00e1n<\/p>\n

\u0110\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, TK 642 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd chung nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, b\u1ea3o hi\u1ec3m, v\u1eadt li\u1ec7u v\u0103n ph\u00f2ng, kh\u1ea5u hao t\u00e0i s\u1ea3n d\u00f9ng cho qu\u1ea3n l\u00fd, d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kh\u00e1c.<\/p>\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p ph\u00e1t sinh 50 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd:<\/p>\n

N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p: 50 tri\u1ec7u \u0111\u1ed3ng
\nN\u1ee3 TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: s\u1ed1 thu\u1ebf GTGT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb
\nC\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n: t\u1ed5ng gi\u00e1 thanh to\u00e1n<\/p>\n

3.5 Nghi\u1ec7p v\u1ee5 ph\u00e2n b\u1ed5 chi ph\u00ed gi\u00e1n ti\u1ebfp<\/h3>\n

M\u1ed9t trong nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ea7n nhi\u1ec1u ph\u00e1n \u0111o\u00e1n c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed l\u00e0 ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp cho t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u01a1n h\u00e0ng.<\/p>\n

Theo Th\u00f4ng t\u01b0 99, TK 154 d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ee5c v\u1ee5 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5; t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 chi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3, ph\u00e1t sinh trong k\u1ef3, d\u1edf dang cu\u1ed1i k\u1ef3.<\/p>\n

Khi th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0o gi\u00e1 th\u00e0nh, c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n:<\/p>\n

N\u1ee3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang
\nC\u00f3 TK 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/p>\n

S\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p v\u00e0 ti\u00eau th\u1ee9c m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn.<\/p>\n

\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u1ea3i c\u00f3 c\u01a1 s\u1edf, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n. N\u1ebfu ph\u00e2n b\u1ed5 kh\u00f4ng ph\u00f9 h\u1ee3p, gi\u00e1 th\u00e0nh c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 b\u1ecb sai l\u1ec7ch, k\u00e9o theo vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn s\u1ea3n ph\u1ea9m c\u0169ng kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n

3.6 Nghi\u1ec7p v\u1ee5 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/h3>\n

Sau khi t\u1eadp h\u1ee3p chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n chi ph\u00ed v\u00e0o TK 154 \u0111\u1ec3 ph\u1ee5c v\u1ee5 t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n, ch\u1eb3ng h\u1ea1n:<\/p>\n

N\u1ee3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang
\nC\u00f3 TK 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/p>\n

\u0110\u1ed3ng th\u1eddi:<\/p>\n

N\u1ee3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang
\nC\u00f3 TK 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/p>\n

V\u00e0:<\/p>\n

N\u1ee3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang
\nC\u00f3 TK 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/p>\n

Sau khi x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh v\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m nh\u1eadp kho, t\u00f9y tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

N\u1ee3 TK 155 \u2013 Th\u00e0nh ph\u1ea9m
\nC\u00f3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n

3.7 Nghi\u1ec7p v\u1ee5 ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch chi ph\u00ed<\/h3>\n

Ng\u00e2n s\u00e1ch chi ph\u00ed kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t b\u00fat to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed9c l\u1eadp. \u0110\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ki\u1ec3m so\u00e1t qu\u1ea3n tr\u1ecb d\u1ef1a tr\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n thi\u1ebft l\u1eadp s\u1ed1 li\u1ec7u k\u1ebf ho\u1ea1ch \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n

N\u1ebfu chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng n\u00ean ghi th\u00eam m\u1ed9t b\u00fat to\u00e1n N\u1ee3\/C\u00f3 ch\u1ec9 \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch ng\u00e2n s\u00e1ch. Thay v\u00e0o \u0111\u00f3, k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb:<\/p>\n

Ch\u00eanh l\u1ec7ch chi ph\u00ed = Chi ph\u00ed th\u1ef1c t\u1ebf \u2013 Chi ph\u00ed ng\u00e2n s\u00e1ch<\/p>\n

Sau \u0111\u00f3 ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch theo nguy\u00ean nh\u00e2n nh\u01b0 gi\u00e1 mua t\u0103ng, l\u01b0\u1ee3ng ti\u00eau hao t\u0103ng, s\u1ea3n l\u01b0\u1ee3ng thay \u0111\u1ed5i ho\u1eb7c ph\u00e1t sinh kho\u1ea3n chi b\u1ea5t th\u01b0\u1eddng.<\/p>\n

3.8 Nghi\u1ec7p v\u1ee5 ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn theo s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u01a1n h\u00e0ng<\/h3>\n

\u0110\u00e2y l\u00e0 b\u01b0\u1edbc gi\u00fap k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed ti\u1ebfn g\u1ea7n h\u01a1n \u0111\u1ebfn vai tr\u00f2 h\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh. Thay v\u00ec ch\u1ec9 b\u00e1o c\u00e1o doanh thu, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7t doanh thu trong m\u1ed1i quan h\u1ec7 v\u1edbi chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 th\u1ef1c t\u1ebf.<\/p>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng b\u00e1o c\u00e1o theo t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u01a1n h\u00e0ng v\u1edbi doanh thu, chi ph\u00ed tr\u1ef1c ti\u1ebfp, chi ph\u00ed ph\u00e2n b\u1ed5 , l\u1ee3i nhu\u1eadn.<\/p>\n

N\u1ebfu c\u1ea7n k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh cu\u1ed1i k\u1ef3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, quy tr\u00ecnh k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng. V\u00ed d\u1ee5 v\u1ec1 k\u1ebft chuy\u1ec3n chi ph\u00ed:<\/p>\n

N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh
\nC\u00f3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n

N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh
\nC\u00f3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n

TK 641 v\u00e0 TK 642 l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n hi\u1ec7n h\u00e0nh.<\/p>\n

Tuy nhi\u00ean, khi l\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, k\u1ebf to\u00e1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i ch\u1edd \u0111\u1ebfn cu\u1ed1i k\u1ef3 m\u1edbi ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng b\u00e1o c\u00e1o theo tu\u1ea7n ho\u1eb7c theo th\u00e1ng \u0111\u1ec3 s\u1edbm nh\u1eadn di\u1ec7n nh\u1eefng s\u1ea3n ph\u1ea9m, \u0111\u01a1n h\u00e0ng ho\u1eb7c k\u00eanh b\u00e1n h\u00e0ng c\u00f3 chi ph\u00ed cao b\u1ea5t th\u01b0\u1eddng.<\/p>\n

C\u00e1c \u0111\u1ecbnh kho\u1ea3n tr\u00ean \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, trong \u0111\u00f3 TK 621, 622, 627, 641, 642 v\u00e0 154 \u0111\u1ec1u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ph\u1ee5 l\u1ee5c II.<\/p>\n

4. Quy tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed t\u1eeb d\u1eef li\u1ec7u \u0111\u1ebfn b\u00e1o c\u00e1o<\/h2>\n

Quy tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u00e1i qu\u00e1t th\u00e0nh:<\/p>\n

X\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau \u2192 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u2192 thu th\u1eadp d\u1eef li\u1ec7u \u2192 ph\u00e2n lo\u1ea1i v\u00e0 t\u1eadp h\u1ee3p \u2192 ph\u00e2n b\u1ed5\/t\u00ednh gi\u00e1 th\u00e0nh \u2192 so s\u00e1nh k\u1ebf ho\u1ea1ch v\u00e0 th\u1ef1c t\u1ebf \u2192 ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n \u2192 l\u1eadp b\u00e1o c\u00e1o, \u0111\u1ec1 xu\u1ea5t h\u00e0nh \u0111\u1ed9ng.<\/p>\n

B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau qu\u1ea3n tr\u1ecb chi ph\u00ed<\/h3>\n

Tr\u01b0\u1edbc khi thu th\u1eadp d\u1eef li\u1ec7u, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n th\u1ed1ng nh\u1ea5t v\u1edbi ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p v\u1ec1 m\u1ee5c ti\u00eau c\u1ea7n ki\u1ec3m so\u00e1t. Ch\u1eb3ng h\u1ea1n, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 mu\u1ed1n gi\u1ea3m gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m; doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u1ea7n ki\u1ec3m so\u00e1t chi ph\u00ed b\u00e1n h\u00e0ng; doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh l\u1ea1i quan t\u00e2m \u0111\u1ebfn chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/p>\n

M\u1ee5c ti\u00eau n\u00e0y quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 chi ti\u1ebft c\u1ee7a h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u. N\u1ebfu ban gi\u00e1m \u0111\u1ed1c ch\u1ec9 c\u1ea7n bi\u1ebft t\u1ed5ng chi ph\u00ed theo ph\u00f2ng ban, doanh nghi\u1ec7p kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i x\u00e2y d\u1ef1ng m\u1ed9t m\u00f4 h\u00ecnh theo d\u00f5i qu\u00e1 ph\u1ee9c t\u1ea1p \u0111\u1ebfn t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u1ecf. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u1ea7n bi\u1ebft l\u1ee3i nhu\u1eadn c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u01a1n h\u00e0ng, d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c chi ti\u1ebft h\u01a1n.<\/p>\n

B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n theo d\u00f5i chi ph\u00ed<\/h3>\n

Sau khi x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p theo \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o. T\u00f9y m\u00f4 h\u00ecnh doanh nghi\u1ec7p, \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ec3 l\u00e0 s\u1ea3n ph\u1ea9m, \u0111\u01a1n h\u00e0ng, d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh, ph\u00f2ng ban, chi nh\u00e1nh ho\u1eb7c trung t\u00e2m chi ph\u00ed.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, thay v\u00ec ch\u1ec9 theo d\u00f5i chi ph\u00ed theo t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n ph\u00e2n t\u00edch th\u00eam theo chi nh\u00e1nh, nh\u00f3m s\u1ea3n ph\u1ea9m ho\u1eb7c k\u00eanh b\u00e1n h\u00e0ng. Khi \u0111\u00f3, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed s\u1ebd gi\u00fap tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi kh\u00f4ng ch\u1ec9 \u201c\u0111\u00e3 chi bao nhi\u00eau?\u201d m\u00e0 c\u00f2n \u201cchi ph\u00ed \u0111\u00f3 ph\u00e1t sinh \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng n\u00e0o?\u201d<\/p>\n

B\u01b0\u1edbc 3: Thu th\u1eadp v\u00e0 chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o<\/h3>\n

D\u1eef li\u1ec7u qu\u1ea3n tr\u1ecb chi ph\u00ed th\u01b0\u1eddng \u0111\u1ebfn t\u1eeb nhi\u1ec1u nghi\u1ec7p v\u1ee5 kh\u00e1c nhau: mua h\u00e0ng, nh\u1eadp xu\u1ea5t kho, ti\u1ec1n l\u01b0\u01a1ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng, c\u00f4ng n\u1ee3, c\u00e1c kho\u1ea3n d\u1ecbch v\u1ee5 mua ngo\u00e0i.<\/p>\n

\u1ede b\u01b0\u1edbc n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m d\u1eef li\u1ec7u \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang k\u1ef3 \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng. V\u00ed d\u1ee5, m\u1ed9t kho\u1ea3n nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 xu\u1ea5t kho cho s\u1ea3n xu\u1ea5t nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c g\u1eafn v\u1edbi m\u00e3 s\u1ea3n ph\u1ea9m s\u1ebd l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng t\u00ednh gi\u00e1 th\u00e0nh ch\u00ednh x\u00e1c. T\u01b0\u01a1ng t\u1ef1, chi ph\u00ed qu\u1ea3ng c\u00e1o c\u1ee7a m\u1ed9t chi nh\u00e1nh n\u1ebfu ch\u1ec9 ghi nh\u1eadn chung cho to\u00e0n doanh nghi\u1ec7p s\u1ebd kh\u00f3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/p>\n

B\u01b0\u1edbc 4: Ph\u00e2n lo\u1ea1i v\u00e0 t\u1eadp h\u1ee3p chi ph\u00ed<\/h3>\n

Sau khi c\u00f3 d\u1eef li\u1ec7u, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i chi ph\u00ed theo m\u1ee5c ti\u00eau qu\u1ea3n tr\u1ecb. C\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t chi ph\u00ed tr\u1ef1c ti\u1ebfp – gi\u00e1n ti\u1ebfp, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 bi\u1ebfn \u0111\u1ed5i ho\u1eb7c c\u00e1c nh\u00f3m chi ph\u00ed c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t kh\u00e1c nhau.<\/p>\n

Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang gi\u00fap k\u1ebf to\u00e1n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd ph\u00f9 h\u1ee3p. N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n t\u00ednh gi\u00e1 th\u00e0nh, tr\u1ecdng t\u00e2m l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m. N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng sinh l\u1eddi khi t\u0103ng s\u1ea3n l\u01b0\u1ee3ng, k\u1ebf to\u00e1n c\u1ea7n quan t\u00e2m nhi\u1ec1u h\u01a1n \u0111\u1ebfn c\u00e1ch chi ph\u00ed thay \u0111\u1ed5i theo s\u1ea3n l\u01b0\u1ee3ng.<\/p>\n

B\u01b0\u1edbc 5: X\u00e1c \u0111\u1ecbnh ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5, t\u00ednh gi\u00e1 th\u00e0nh<\/h3>\n

\u0110\u1ed1i v\u1edbi chi ph\u00ed gi\u00e1n ti\u1ebfp, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 c\u00f3 m\u1ed1i quan h\u1ec7 h\u1ee3p l\u00fd v\u1edbi m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c. M\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c th\u01b0\u1eddng g\u1eb7p l\u00e0 s\u1ea3n l\u01b0\u1ee3ng, gi\u1edd c\u00f4ng, gi\u1edd m\u00e1y ho\u1eb7c doanh thu, t\u00f9y lo\u1ea1i chi ph\u00ed v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Sau khi ph\u00e2n b\u1ed5, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 bi\u00ean l\u1ee3i nhu\u1eadn, xem x\u00e9t gi\u00e1 b\u00e1n, ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t.<\/p>\n

\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 t\u00ednh gi\u00e1 th\u00e0nh ch\u00ednh x\u00e1c kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u00e2n b\u1ed5 m\u1ecdi chi ph\u00ed c\u00e0ng chi ti\u1ebft c\u00e0ng t\u1ed1t.<\/p>\n

B\u01b0\u1edbc 6: So s\u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf v\u1edbi k\u1ebf ho\u1ea1ch<\/h3>\n

Sau khi c\u00f3 d\u1eef li\u1ec7u th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u00e2n s\u00e1ch, \u0111\u1ecbnh m\u1ee9c ho\u1eb7c k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u1ebfn \u0111\u1ed9ng.<\/p>\n

C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n:<\/p>\n

Ch\u00eanh l\u1ec7ch chi ph\u00ed = Chi ph\u00ed th\u1ef1c t\u1ebf \u2013 Chi ph\u00ed k\u1ebf ho\u1ea1ch<\/p>\n

V\u00ed d\u1ee5, ng\u00e2n s\u00e1ch nguy\u00ean v\u1eadt li\u1ec7u cho s\u1ea3n ph\u1ea9m A trong th\u00e1ng l\u00e0 1 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng th\u1ef1c t\u1ebf ph\u00e1t sinh 1,15 t\u1ef7 \u0111\u1ed3ng. Ch\u00eanh l\u1ec7ch 150 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c xem ngay l\u00e0 \u201cchi ph\u00ed v\u01b0\u1ee3t ki\u1ec3m so\u00e1t\u201d. K\u1ebf to\u00e1n c\u1ea7n ti\u1ebfp t\u1ee5c x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n: gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u t\u0103ng, s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf cao h\u01a1n k\u1ebf ho\u1ea1ch, m\u1ee9c ti\u00eau hao v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c hay c\u00f3 ph\u00e1t sinh b\u1ea5t th\u01b0\u1eddng.<\/p>\n

C\u00e1ch ph\u00e2n t\u00edch n\u00e0y gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng chuy\u1ec3n t\u1eeb vi\u1ec7c ghi nh\u1eadn ch\u00eanh l\u1ec7ch sang gi\u1ea3i th\u00edch ch\u00eanh l\u1ec7ch.<\/p>\n

B\u01b0\u1edbc 7: Ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3<\/h3>\n

\u0110\u00e2y l\u00e0 b\u01b0\u1edbc t\u1ea1o ra gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed.<\/p>\n

M\u1ed9t b\u00e1o c\u00e1o cho bi\u1ebft chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u t\u0103ng 10% m\u1edbi ch\u1ec9 ph\u1ea3n \u00e1nh hi\u1ec7n t\u01b0\u1ee3ng. K\u1ebf to\u00e1n c\u1ea7n ti\u1ebfp t\u1ee5c ph\u00e2n t\u00edch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng. N\u1ebfu gi\u00e1 mua t\u0103ng do nh\u00e0 cung c\u1ea5p \u0111i\u1ec1u ch\u1ec9nh gi\u00e1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n \u0111\u00e0m ph\u00e1n l\u1ea1i h\u1ee3p \u0111\u1ed3ng ho\u1eb7c t\u00ecm ngu\u1ed3n cung thay th\u1ebf. N\u1ebfu l\u01b0\u1ee3ng ti\u00eau hao t\u0103ng do s\u1ea3n xu\u1ea5t kh\u00f4ng \u0111\u1ea1t \u0111\u1ecbnh m\u1ee9c, gi\u1ea3i ph\u00e1p l\u1ea1i n\u1eb1m \u1edf quy tr\u00ecnh v\u1eadn h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t nguy\u00ean v\u1eadt li\u1ec7u.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, khi \u0111\u00e1nh gi\u00e1 m\u1ed9t s\u1ea3n ph\u1ea9m, kh\u00f4ng n\u00ean ch\u1ec9 so s\u00e1nh doanh thu. C\u1ea7n \u0111\u1eb7t doanh thu trong m\u1ed1i quan h\u1ec7 v\u1edbi chi ph\u00ed tr\u1ef1c ti\u1ebfp, chi ph\u00ed ph\u00e2n b\u1ed5, ngu\u1ed3n l\u1ef1c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 th\u1ef1c t\u1ebf.<\/p>\n

B\u01b0\u1edbc 8: L\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, \u0111\u01b0a ra khuy\u1ebfn ngh\u1ecb<\/h3>\n

B\u01b0\u1edbc cu\u1ed1i c\u00f9ng l\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u \u0111\u00e3 x\u1eed l\u00fd th\u00e0nh b\u00e1o c\u00e1o c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng cho t\u1eebng c\u1ea5p qu\u1ea3n l\u00fd. V\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, b\u00e1o c\u00e1o c\u00f3 th\u1ec3 t\u1eadp trung v\u00e0o bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed, ng\u00e2n s\u00e1ch v\u00e0 hi\u1ec7u qu\u1ea3 theo b\u1ed9 ph\u1eadn. V\u1edbi ban gi\u00e1m \u0111\u1ed1c, th\u00f4ng tin c\u1ea7n c\u00f4 \u0111\u1ecdng h\u01a1n, g\u1eafn v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh nh\u01b0 gi\u00e1 b\u00e1n, s\u1ea3n l\u01b0\u1ee3ng, c\u01a1 c\u1ea5u s\u1ea3n ph\u1ea9m ho\u1eb7c ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c.<\/p>\n

M\u1ed9t b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb chi ph\u00ed hi\u1ec7u qu\u1ea3 n\u00ean gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc nhanh ch\u00f3ng nh\u1eadn ra kho\u1ea3n chi n\u00e0o \u0111ang b\u1ea5t th\u01b0\u1eddng, m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng bao nhi\u00eau, nguy\u00ean nh\u00e2n l\u00e0 g\u00ec, c\u1ea7n x\u1eed l\u00fd th\u1ebf n\u00e0o.<\/p>\n

5. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed th\u01b0\u1eddng s\u1eed d\u1ee5ng<\/h2>\n

Kh\u00f4ng c\u00f3 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed ph\u00f9 h\u1ee3p cho m\u1ecdi doanh nghi\u1ec7p.<\/p>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00ean l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p d\u1ef1a tr\u00ean c\u00e2u h\u1ecfi qu\u1ea3n tr\u1ecb c\u1ea7n tr\u1ea3 l\u1eddi, thay v\u00ec \u00e1p d\u1ee5ng m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ch\u1ec9 v\u00ec n\u00f3 c\u00f3 nhi\u1ec1u ch\u1ec9 ti\u00eau ho\u1eb7c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn.<\/p>\n

5.1 Ph\u00e2n t\u00edch chi ph\u00ed c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/h3>\n

\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p c\u01a1 b\u1ea3n gi\u00fap doanh nghi\u1ec7p hi\u1ec3u chi ph\u00ed thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o khi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng thay \u0111\u1ed5i.<\/p>\n

Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi t\u01b0\u01a1ng \u0111\u1ed1i \u1ed5n \u0111\u1ecbnh trong m\u1ed9t ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng nh\u1ea5t \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n ti\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng. Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i thay \u0111\u1ed5i theo m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng, ch\u1eb3ng h\u1ea1n nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp trong s\u1ea3n xu\u1ea5t.<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t nh\u00e0 m\u00e1y c\u00f3 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh 1 t\u1ef7 \u0111\u1ed3ng\/th\u00e1ng. N\u1ebfu s\u1ea3n l\u01b0\u1ee3ng t\u0103ng nh\u01b0ng nh\u00e0 m\u00e1y v\u1eabn ch\u01b0a c\u1ea7n m\u1edf r\u1ed9ng c\u00f4ng su\u1ea5t, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh tr\u00ean m\u1ed7i s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 gi\u1ea3m. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu s\u1ea3n l\u01b0\u1ee3ng gi\u1ea3m, chi ph\u00ed c\u1ed1 \u0111\u1ecbnh ph\u1ea3i ph\u00e2n b\u1ed5 cho \u00edt s\u1ea3n ph\u1ea9m h\u01a1n v\u00e0 gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 t\u0103ng.<\/p>\n

Ph\u00e2n t\u00edch n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ea3n l\u01b0\u1ee3ng tr\u01b0\u1edbc khi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n

5.2 Ph\u00e2n t\u00edch chi ph\u00ed \u2013 kh\u1ed1i l\u01b0\u1ee3ng \u2013 l\u1ee3i nhu\u1eadn (CVP)<\/h3>\n

Ph\u00e2n t\u00edch CVP (Cost \u2013 Volume \u2013 Profit) xem x\u00e9t m\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed, s\u1ea3n l\u01b0\u1ee3ng, l\u1ee3i nhu\u1eadn. M\u1ed9t \u1ee9ng d\u1ee5ng ph\u1ed5 bi\u1ebfn l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m h\u00f2a v\u1ed1n, t\u1ee9c m\u1ee9c doanh thu ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng m\u00e0 t\u1ea1i \u0111\u00f3 doanh nghi\u1ec7p v\u1eeba \u0111\u1ee7 b\u00f9 \u0111\u1eafp chi ph\u00ed v\u00e0 ch\u01b0a t\u1ea1o ra l\u1ee3i nhu\u1eadn.<\/p>\n

C\u00f4ng th\u1ee9c \u0111\u01a1n gi\u1ea3n:<\/p>\n

S\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n = Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh \/ (Gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb \u2013 Chi ph\u00ed bi\u1ebfn \u0111\u1ed5i \u0111\u01a1n v\u1ecb)<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t s\u1ea3n ph\u1ea9m c\u00f3 gi\u00e1 b\u00e1n 500.000 \u0111\u1ed3ng, chi ph\u00ed bi\u1ebfn \u0111\u1ed5i 300.000 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh l\u00e0 1 t\u1ef7 \u0111\u1ed3ng\/th\u00e1ng. Khi \u0111\u00f3:<\/p>\n

S\u1ea3n l\u01b0\u1ee3ng h\u00f2a v\u1ed1n = 1.000.000.000 \/ (500.000 \u2013 300.000) = 5.000 s\u1ea3n ph\u1ea9m<\/p>\n

Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u1ea7n ti\u00eau th\u1ee5 kho\u1ea3ng 5.000 s\u1ea3n ph\u1ea9m \u0111\u1ec3 \u0111\u1ea1t \u0111i\u1ec3m h\u00f2a v\u1ed1n theo c\u00e1c gi\u1ea3 \u0111\u1ecbnh tr\u00ean.<\/p>\n

Gi\u00e1 tr\u1ecb c\u1ee7a CVP kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c th\u1ef1c hi\u1ec7n m\u1ed9t ph\u00e9p t\u00ednh \u0111\u01a1n thu\u1ea7n. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 \u0111\u1ec3 trao \u0111\u1ed5i v\u1edbi ban gi\u00e1m \u0111\u1ed1c v\u1ec1 kh\u1ea3 n\u0103ng \u0111\u1ea1t m\u1ee5c ti\u00eau doanh thu, t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i gi\u00e1 b\u00e1n ho\u1eb7c m\u1ee9c \u0111\u1ed9 an to\u00e0n khi s\u1ea3n l\u01b0\u1ee3ng gi\u1ea3m.<\/p>\n

5.3 Ph\u00e2n t\u00edch gi\u00e1 th\u00e0nh theo \u0111\u1ecbnh m\u1ee9c<\/h3>\n

\u0110\u1ecbnh m\u1ee9c chi ph\u00ed l\u00e0 m\u1ee9c chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ho\u1eb7c m\u1ed9t ho\u1ea1t \u0111\u1ed9ng trong \u0111i\u1ec1u ki\u1ec7n d\u1ef1 ki\u1ebfn. V\u00ed d\u1ee5, \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t s\u1ea3n ph\u1ea9m c\u1ea7n 5 kg nguy\u00ean v\u1eadt li\u1ec7u v\u1edbi gi\u00e1 \u0111\u1ecbnh m\u1ee9c 40.000 \u0111\u1ed3ng\/kg th\u00ec chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ecbnh m\u1ee9c l\u00e0 200.000 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m.<\/p>\n

Khi s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n so s\u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf v\u1edbi \u0111\u1ecbnh m\u1ee9c \u0111\u1ec3 ph\u00e1t hi\u1ec7n bi\u1ebfn \u0111\u1ed9ng.<\/p>\n

N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng 5,5 kg thay v\u00ec 5 kg cho m\u1ed7i s\u1ea3n ph\u1ea9m, v\u1ea5n \u0111\u1ec1 c\u00f3 th\u1ec3 n\u1eb1m \u1edf hao h\u1ee5t nguy\u00ean v\u1eadt li\u1ec7u, ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ea7u v\u00e0o ho\u1eb7c quy tr\u00ecnh s\u1ea3n xu\u1ea5t. N\u1ebfu l\u01b0\u1ee3ng ti\u00eau hao v\u1eabn \u0111\u00fang \u0111\u1ecbnh m\u1ee9c nh\u01b0ng gi\u00e1 mua t\u0103ng, nguy\u00ean nh\u00e2n l\u1ea1i n\u1eb1m \u1edf gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 quy tr\u00ecnh t\u01b0\u01a1ng \u0111\u1ed1i \u1ed5n \u0111\u1ecbnh v\u00e0 \u0111\u00e3 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c \u0111\u00e1ng tin c\u1eady.<\/p>\n

5.4 Ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed<\/h3>\n

Ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng t\u1eadp trung v\u00e0o c\u00e2u h\u1ecfi \u201cT\u1ea1i sao chi ph\u00ed th\u1ef1c t\u1ebf kh\u00e1c k\u1ebf ho\u1ea1ch?\u201d thay v\u00ec ch\u1ec9 x\u00e1c \u0111\u1ecbnh m\u1ee9c ch\u00eanh l\u1ec7ch.<\/p>\n

V\u00ed d\u1ee5, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u th\u1ef1c t\u1ebf cao h\u01a1n k\u1ebf ho\u1ea1ch 200 tri\u1ec7u \u0111\u1ed3ng. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u00e2n t\u00edch theo hai h\u01b0\u1edbng ch\u00ednh: bi\u1ebfn \u0111\u1ed9ng v\u1ec1 gi\u00e1 v\u00e0 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 l\u01b0\u1ee3ng s\u1eed d\u1ee5ng.<\/p>\n

N\u1ebfu doanh nghi\u1ec7p mua nguy\u00ean v\u1eadt li\u1ec7u v\u1edbi gi\u00e1 cao h\u01a1n d\u1ef1 ki\u1ebfn, \u0111\u00e2y l\u00e0 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 gi\u00e1. N\u1ebfu gi\u00e1 mua kh\u00f4ng thay \u0111\u1ed5i nh\u01b0ng l\u01b0\u1ee3ng nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng nhi\u1ec1u h\u01a1n \u0111\u1ecbnh m\u1ee9c, \u0111\u00e2y l\u00e0 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 l\u01b0\u1ee3ng.<\/p>\n

C\u00e1ch ph\u00e2n t\u00edch n\u00e0y gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ed9 ph\u1eadn c\u1ea7n x\u1eed l\u00fd. M\u1ed9t bi\u1ebfn \u0111\u1ed9ng do gi\u00e1 mua c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft kh\u00e1c v\u1edbi m\u1ed9t bi\u1ebfn \u0111\u1ed9ng do s\u1ea3n xu\u1ea5t s\u1eed d\u1ee5ng nguy\u00ean v\u1eadt li\u1ec7u v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c.<\/p>\n

5.5 Ph\u00e2n t\u00edch chi ph\u00ed theo ho\u1ea1t \u0111\u1ed9ng (ABC)<\/h3>\n

ABC (Activity-Based Costing) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed d\u1ef1a tr\u00ean c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u1ef1c s\u1ef1 t\u1ea1o ra chi ph\u00ed, thay v\u00ec ch\u1ec9 ph\u00e2n b\u1ed5 theo m\u1ed9t ti\u00eau th\u1ee9c chung.<\/p>\n

V\u1edbi ABC, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem x\u00e9t c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 thi\u1ebft l\u1eadp m\u00e1y, ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, x\u1eed l\u00fd \u0111\u01a1n h\u00e0ng ho\u1eb7c v\u1eadn chuy\u1ec3n, sau \u0111\u00f3 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m n\u00e0o th\u1ef1c s\u1ef1 s\u1eed d\u1ee5ng nhi\u1ec1u ngu\u1ed3n l\u1ef1c h\u01a1n.<\/p>\n

Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n \u00e1p d\u1ee5ng ABC. Vi\u1ec7c tri\u1ec3n khai h\u1ec7 th\u1ed1ng ABC\/M c\u1ea7n b\u1eaft \u0111\u1ea7u t\u1eeb v\u1ea5n \u0111\u1ec1 m\u00e0 doanh nghi\u1ec7p mu\u1ed1n gi\u1ea3i quy\u1ebft, sau \u0111\u00f3 m\u1edbi x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 chi ti\u1ebft d\u1eef li\u1ec7u c\u1ea7n thi\u1ebft. N\u1ebfu h\u1ec7 th\u1ed1ng qu\u00e1 chi ti\u1ebft so v\u1edbi nhu c\u1ea7u, chi ph\u00ed duy tr\u00ec c\u00f3 th\u1ec3 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb th\u00f4ng tin thu \u0111\u01b0\u1ee3c.<\/p>\n

5.6 Ph\u00e2n t\u00edch chi ph\u00ed, l\u1ee3i nhu\u1eadn theo s\u1ea3n ph\u1ea9m, kh\u00e1ch h\u00e0ng ho\u1eb7c k\u00eanh b\u00e1n h\u00e0ng<\/h3>\n

\u0110\u00e2y l\u00e0 h\u01b0\u1edbng ph\u00e2n t\u00edch ng\u00e0y c\u00e0ng c\u00f3 \u00fd ngh\u0129a khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u s\u1ea3n ph\u1ea9m, k\u00eanh ph\u00e2n ph\u1ed1i. Thay v\u00ec ch\u1ec9 t\u00ednh l\u1ee3i nhu\u1eadn to\u00e0n doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan theo t\u1eebng nh\u00f3m.<\/p>\n

V\u00ed d\u1ee5, hai kh\u00e1ch h\u00e0ng c\u00f9ng mang l\u1ea1i doanh thu 1 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng m\u1ed9t kh\u00e1ch h\u00e0ng c\u1ea7n nhi\u1ec1u ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u, giao h\u00e0ng nhi\u1ec1u l\u1ea7n, y\u00eau c\u1ea7u h\u1ed7 tr\u1ee3 ri\u00eang. N\u1ebfu ch\u1ec9 nh\u00ecn doanh thu, hai kh\u00e1ch h\u00e0ng c\u00f3 v\u1ebb c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. Nh\u01b0ng khi \u0111\u01b0a c\u00e1c chi ph\u00ed li\u00ean quan v\u00e0o ph\u00e2n t\u00edch, m\u1ee9c l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 kh\u00e1c nhau \u0111\u00e1ng k\u1ec3.<\/p>\n

L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0o cho doanh nghi\u1ec7p?<\/p>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i tri\u1ec3n khai t\u1ea5t c\u1ea3 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00ean. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 \u0111\u1ecbnh m\u1ee9c r\u00f5 r\u00e0ng c\u00f3 th\u1ec3 \u01b0u ti\u00ean \u0111\u1ecbnh m\u1ee9c, ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u s\u1ea3n ph\u1ea9m v\u1edbi c\u01a1 c\u1ea5u s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c kh\u00e1c nhau c\u00f3 th\u1ec3 xem x\u00e9t ABC. Doanh nghi\u1ec7p c\u1ea7n quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 b\u00e1n v\u00e0 s\u1ea3n l\u01b0\u1ee3ng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng CVP. Trong khi \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u kh\u00e1ch h\u00e0ng, chi nh\u00e1nh ho\u1eb7c k\u00eanh b\u00e1n h\u00e0ng n\u00ean m\u1edf r\u1ed9ng ph\u00e2n t\u00edch chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n

6. \u1ee8ng d\u1ee5ng AccNet ERP \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/h2>\n

Trong doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ph\u00f2ng ban, chi nh\u00e1nh ho\u1eb7c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh li\u00ean t\u1ee5c, vi\u1ec7c t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb nhi\u1ec1u file Excel v\u00e0 h\u1ec7 th\u1ed1ng ri\u00eang l\u1ebb d\u1ec5 khi\u1ebfn k\u1ebf to\u00e1n m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ed1i chi\u1ebfu, \u0111\u1ed3ng th\u1eddi kh\u00f3 cung c\u1ea5p b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb k\u1ecbp th\u1eddi. \u0110\u00e2y l\u00e0 b\u00e0i to\u00e1n m\u00e0 AccNet ERP c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 th\u00f4ng qua vi\u1ec7c t\u00edch h\u1ee3p d\u1eef li\u1ec7u, quy tr\u00ecnh qu\u1ea3n l\u00fd tr\u00ean m\u1ed9t n\u1ec1n t\u1ea3ng th\u1ed1ng nh\u1ea5t.<\/p>\n